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1 result for “section 68”+ Section 148(1)clear

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Principal Commissioner Of Income Tax Central Kanpur vs. Rajan Rajesh Kumar

The Appeal stands dismissed without being admitted

ITA/12/2024HC Uttarakhand17 Dec 2025

Bench: This Court Being Aggrieved By The Judgment & Order Dated 08.02.2024, Whereby The Appellate Tribunal Was Pleased To Allow The Appeal Of The Respondent. 3.

For Appellant: Mr. Hari Mohan Bhatia, learned counsel
Section 133ASection 151

148 or 148A are not orders, as sought to be contended by the appellant’s counsel. Thus, a close examination of Chapter-XX of the Act of 1961 would reveal and clarify that the order of the Competent Authority granting sanction or approval or refusing to grant sanction or approval u/s 151 of the Act of 1961 is neither